20-502 Assets as deductions from liabilities
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Arizona Code › Title 20 › Chapter 3 › Article 1 › Section 502
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
20-502. Assets as deductions from liabilities
Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to such insurer as prescribed by the director, or otherwise in his discretion.
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